2025 (5) TMI 1367

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....AITALI CHATTERJEE (DAS) For the Appellant: Mr. Kaushik Dey, Adv. Mr. Abhradip Maity, Adv. Ms. Shatabdi Sen, Adv.   For the Respondent: Mr. Shovit Betal, Adv.   The Court :- This application has been filed to condone the delay in filing the application for restoration and to restore the appeal which was dismissed for non prosecution by order dated 28th June, 2024. 2. We have p....

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....n 27th January, 2022 on the following two substantial questions of law : "(1) Whether on the facts and in the circumstances of the case the fixed facility charge claimed by the assessee as an input was admissible under the CENVAT Credit Rules, 2004 ? (2) Whether on the facts and in the circumstances of the case the tribunal erred in allowing the said charge as claimed as an input....

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....re necessary to be noted are that the responden/assessee is a Public Sector Undertaking and entered into an agreement with M/s. Goyel MG Gases (P) Ltd. during the period 2004-09. The revenue was of the opinion that the duty paid on fixed facility charges cannot be made available as CENVAT credit to the assessee as the said payment of duty has no nexus with the manufacture of the finished goods by ....

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....20. Thus, the issue in the assessee's own case having been decided, the revenue cannot take a different view in the matter though the only distinction in the instant case is that the fixed facility charges is in respect of the facility which was provided for supply of liquid oxygen whereas in the other case it was liquid nitrogen. That apart, the clarification issued by the Central Board of Excise....